Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB253

Introduced
1/24/25  

Caption

Abortion Is Not Health Care Act of 2025This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion.Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering from a physical disorder, injury, or illness (including a life-endangering physical condition caused by or arising from the pregnancy itself) that would, as certified by a physician, place the woman in danger of death if an abortion were not performed.

Congress_id

119-S-253

Policy_area

Taxation

Introduced_date

2025-01-24

Companion Bills

US HB73

Related bill Abortion Is Not Health Care Act of 2025This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion. 

Previously Filed As

US HB106

Abortion Is Not Health Care Act of 2023 This bill prohibits a tax deduction for medical expenses paid for an abortion.

US HB109

This bill allows an individual taxpayer a deduction from gross income for insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. The bill makes the deduction available whether or not the taxpayer itemizes other deductions.

US HB372

Protecting Life and Taxpayers Act of 2023 This bill requires federally funded entities to certify that they will not, subject to certain exceptions, perform abortions or provide funding to other entities that perform abortions. The bill provides exceptions for abortions (1) in cases of rape or incest; or (2) when the life of the woman is in danger due to a physical disorder, injury, or illness.

US HB421

Teleabortion Prevention Act of 2023 This bill restricts the use of telehealth for chemical abortions (also known as medication abortions). Specifically, it requires a provider who dispenses or prescribes medication for a chemical abortion to physically examine the patient, be physically present at the location of the chemical abortion, and schedule a follow-up visit for the patient. The bill provides an exception for a chemical abortion that is necessary to save the life of a mother whose life is endangered by a physical disorder, illness, injury, or condition. The bill establishes criminal penalties—a fine, a prison term of up to two years, or both—for a provider who does not comply with the requirements. A patient who undergoes a chemical abortion may not be prosecuted.

US SB62

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2023 This bill modifies provisions relating to federal funding for, and health insurance coverage of, abortions. Specifically, the bill prohibits the use of federal funds for abortions or for health coverage that includes abortions. Such restrictions extend to the use of funds in the budget of the District of Columbia. Additionally, abortions may not be provided in a federal health care facility or by a federal employee. Historically, language has been included in annual appropriations bills for the Department of Health and Human Services (HHS) that prohibits the use of federal funds for abortions—such language is commonly referred to as the Hyde Amendment. Similar language is also frequently included in appropriations bills for other federal agencies and the District of Columbia. The bill makes these restrictions permanent and extends the restrictions to all federal funds (rather than specific agencies). The bill's restrictions regarding the use of federal funds do not apply in cases of rape, incest, or where a physical disorder, injury, or illness endangers a woman's life unless an abortion is performed. The Hyde Amendment provides the same exceptions. The bill also prohibits qualified health plans from including coverage for abortions. Currently, qualified health plans may cover abortion, but the portion of the premium attributable to abortion coverage is not eligible for subsidies.

US HB7

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2023 This bill modifies provisions relating to federal funding for, and health insurance coverage of, abortions. Specifically, the bill prohibits the use of federal funds for abortions or for health coverage that includes abortions. Such restrictions extend to the use of funds in the budget of the District of Columbia. Additionally, abortions may not be provided in a federal health care facility or by a federal employee. Historically, language has been included in annual appropriations bills for the Department of Health and Human Services (HHS) that prohibits the use of federal funds for abortions—such language is commonly referred to as the Hyde Amendment. Similar language is also frequently included in appropriations bills for other federal agencies and the District of Columbia. The bill makes these restrictions permanent and extends the restrictions to all federal funds (rather than specific agencies). The bill's restrictions regarding the use of federal funds do not apply in cases of rape, incest, or where a physical disorder, injury, or illness endangers a woman's life unless an abortion is performed. The Hyde Amendment provides the same exceptions. The bill also prohibits qualified health plans from including coverage for abortions. Currently, qualified health plans may cover abortion, but the portion of the premium attributable to abortion coverage is not eligible for subsidies.

US HB429

No Tax Breaks for Radical Corporate Activism Act This bill disallows a business expense tax deduction for any reimbursement paid by an employer to an employee for travel expenses to obtain an abortion, or for the costs of any gender transition procedure for the employee's minor child.

US HB5251

To amend the Internal Revenue Code of 1986 to allow a deduction for investment advisory expenses of certain funeral and cemetery trusts during suspension of miscellaneous itemized deductions, and for other purposes.

US HB175

Heartbeat Protection Act of 2023 This bill makes it a crime for a physician to knowingly perform an abortion (1) without determining whether the unborn child has a detectable heartbeat, (2) without informing the mother of the results, or (3) after determining that a unborn child has a detectable heartbeat. A physician who performs a prohibited abortion is subject to criminal penalties—a fine, up to five years in prison, or both. The bill provides an exception for an abortion that is necessary to save the life of a mother whose life is endangered by a physical (but not psychological or emotional) disorder, illness, or condition. It also provides exceptions for certain pregnancies that are the result of rape or incest. A physician who performs or attempts to perform an abortion under an exception must comply with specified requirements. A woman who undergoes a prohibited abortion may not be prosecuted for violating or conspiring to violate the provisions of this bill.

US HB312

Emergency Savings Accounts Act of 2023 This bill allows an individual taxpayer occupying a residence a deduction from gross income for up to $5,000 of amounts paid into such taxpayer's emergency savings account. The bill defines emergency savings account as an account established exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary. The bill defines qualified disaster and public health emergency expenses as disaster mitigation expenses, disaster recovery expenses, public health emergency expenses, and unemployment-related expenses.

Similar Bills

No similar bills found.